{"title":"Was it miss appropriate in the theater with the cash register? An employee fraud case","authors":"","doi":"10.1016/j.jaccedu.2024.100929","DOIUrl":null,"url":null,"abstract":"<div><p>This case helps you get “Clued” in to audit analytics to identify employee fraud. ABC Theaters has been operating for 100 years and currently operates in 500 US locations. As part of the annual audit process, one location has been flagged due to the continued decrease in sales revenue. In particular, ticket sales revenue has been relatively steady, but concession stand revenue has declined when it should correlate to ticket sales. You utilize a large Excel file first to consider how various types of fraud might be prevented and detected in this scenario and then use audit analytics to determine possible reasons for the decreasing concession stand revenues. Finally, you write a professional memo with supporting visualizations to their supervisor to detail their findings.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2024-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Education","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0748575124000459","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Social Sciences","Score":null,"Total":0}
引用次数: 0
Abstract
This case helps you get “Clued” in to audit analytics to identify employee fraud. ABC Theaters has been operating for 100 years and currently operates in 500 US locations. As part of the annual audit process, one location has been flagged due to the continued decrease in sales revenue. In particular, ticket sales revenue has been relatively steady, but concession stand revenue has declined when it should correlate to ticket sales. You utilize a large Excel file first to consider how various types of fraud might be prevented and detected in this scenario and then use audit analytics to determine possible reasons for the decreasing concession stand revenues. Finally, you write a professional memo with supporting visualizations to their supervisor to detail their findings.
期刊介绍：
The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.
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